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A company inquired whether its employees deployed abroad to install or repair machinery for foreign clients can claim the foreign work exemption. The DGT confirms this is possible if the work is carried out for non-resident entities in countries with tax regimes analogous to IRPF or with a double taxation avoidance agreement.
Cuestión planteada Si resulta de aplicación la exención regulada en el artículo 7 p) de la Ley del Impuesto sobre la Renta de las Personas Físicas en el caso de que los empleados desplazados presten los citados servicios para empresas clientes (sin vinculación con la consultante, salvo la relación proveedor-cliente) con domicilio tanto en países con los que España tiene en vigor convenio para evitar la doble imposición (Brasil, Canadá, etc.) como con países con los que no exista dicho convenio.
Para aplicar la exención del artículo 7 p) de la LIRPF, los trabajos deben realizarse para una entidad no residente o establecimiento permanente en el extranjero. El trabajador debe desplazarse físicamente fuera de España y el centro de trabajo debe ubicarse temporalmente fuera del territorio nacional. Además, en el país de destino debe aplicarse un impuesto de naturaleza idéntica o análoga al IRPF y no ser un paraíso fiscal. El requisito del impuesto se considera cumplido si existe convenio con España que incluya cláusula de intercambio de información.
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